2. Harrison Forklift's pension expense includes a service cost of $11 million. Harrison began the E 17-4 Recording pension expense with a pension liability of $28 million (underfunded pension plan). Required: Prepare the appropriate general journal entries to record Harrison's pension expense in each of the following independent situations regarding the other (non-service cost) components of pension expense ($ in millions): Interest cost, $7; expected return on assets, $5; amortization of net gain, $3. A) ($ in millions) 16 Pension expense 5 Plan assets Amortization of net gain-OCI.. 18 PBO... ($ in millions) Pension expense 10 Plan assets. 5 Amortization of net gain-OCI 3 PBO.. 18 ($ in millions) 18 Pension expense 10 Plan assets Amortization of net gain-OCI.. Pension expense Plan assets Amortization of net gain-OCI.. PBO.......... B) C) D) PBO 5 3 ($ in millions) 14 22 5 3